Legal Opinion
In Re James E. Mitchell and Diane C. Mitchell, Debtors. James E. Mitchell Diane C. Mitchell v. United States
Court of Appeals for the Ninth Circuit
Decided October 9, 1992No. 91-35392PublishedCited by 17 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
We consider whether a person, who has some involvement in the filing of an “S corporation” tax return and its related Forms K-l that will result in understatements of income tax, should pay an aiding and abetting penalty for each K-l. 26 U.S.C. § 6701(a), (b) (1988). This core adversary proceeding began in the bankruptcy court, the judgment of which the district court affirmed. Both courts agree that James Mitchell is liable only for a single $10,000 penalty because the return at issue is that of a corporation. Mitchell v. United States (In re Mitchell), 109 B.R. 434…
2Cases cited9 opinions
- Blum v. StensonSupreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Dole v. United SteelworkersSupreme Court of the United States · 1990
- James M. Mullikin v. United StatesCourt of Appeals for the Sixth Circuit · 1992
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Daniel Campbell v. City of Los AngelesCourt of Appeals for the Ninth Circuit · 2018
- Everett W. Berger v. United StatesCourt of Appeals for the Second Circuit · 1996
- Lanier v. District of ColumbiaDistrict Court, District of Columbia · 1994
- United States v. FullerCourt of Appeals for the Ninth Circuit · 2008
- Beyer v. Bend Millworks (In Re Parker Refrigerated Service, Inc.)United States Bankruptcy Court, W.D. Washington · 1994
12 more not listed; retrieve them via the Exa API.